Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Schedule of Income before Income Tax, Domestic and Foreign



c.	Loss before taxes on income is comprised as follows:



	Year ended
	December 31,
	2019			2018			2017
Domestic	$	(82,007	)	$	(25,557	)	$	(19,239	)
Foreign	5,631			(2,608		)	8,182
	$	(76,376	)	$	(28,165	)	$	(11,057	)

Schedule of Components of Income Tax Expense (Benefit)



d.	Taxes on income (loss) are comprised as follows:



	Year ended
	December 31,
	2019		2018			2017
Current:
Domestic:
Federal	$	665	$	—		$	(92	)
State	13		169			191
Foreign	1,619		1,498			2,516
Total current income tax	$	2,297	$	1,667		$	2,615

Deferred:
Foreign	$	91	$	(1,254	)	$	172
Total deferred income tax	$	91	$	(1,254	)	$	172
Income tax expense	$	2,388	$	413		$	2,787

Schedule of Deferred Tax Assets and Liabilities

Significant components of our deferred tax assets and liabilities as of December 31, 2019 and 2018 are as follows:



	December 31,
	2019			2018
Deferred tax assets:
Carry forward losses and credits	$	36,092		$	15,547
Deferred revenues	13,953			13,995
Accrued payroll, commissions, vacation	2,666			1,912
Equity compensation	6,220			5,737
Allowance for doubtful accounts	978			940
Accrued severance pay	340			297
Operating lease liability	12,244			—
Other	532			1,346
Deferred tax assets before valuation allowance	73,025			39,774
Valuation allowance	(62,379		)	(39,365		)
Deferred tax assets	$	10,646		$	409

Deferred tax liability:
Accrued compensation and other accrued expense	$	(187	)	$	(272	)
Operating lease right-of-use asset	$	(10,291	)	$	—
Deferred tax liability	$	(10,478	)	$	(272	)
Net deferred tax asset	$	168		$	137

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation between the theoretical tax expense, assuming all income is taxed at the statutory tax rate applicable to income of the Company, and the actual tax expense as reported in the consolidated statements of operations is as follows:



	Year ended December 31,
	2019			2018			2017
Loss before taxes, as reported in the consolidated statements of operations	$	(76,376	)	$	(28,165	)	$	(11,057	)
Statutory tax rate	21		%	21		%	34		%

Theoretical tax benefits on the above amount at the US statutory tax rate	$	(16,039	)	$	(5,915	)	$	(3,759	)
Income tax at rate other than the U.S. statutory tax rate	(2,508		)	692			(1,047		)
Tax advances and non-deductible expenses including equity based compensation expenses	(115		)	(7,623		)	3,123
Operating losses and other temporary differences for which valuation allowance was provided	22,818			15,826			(8,623		)
Research and Development Tax Credit	—			—			1,126
State tax	(3,436		)	(1,221		)	(601		)
Impact of rate change	401			—			10,920
Change in tax reserve for uncertain tax positions	1,247			(1,728		)	1,576
Other individually immaterial income tax items	20			382			72
Actual tax expense	$	2,388		$	413		$	2,787

Schedule of Unrecognized Tax Benefits Roll Forward



g.	A reconciliation of the beginning and ending amounts of unrecognized tax benefits in the years ended December 31, 2019 and 2018 are as follows:



Gross unrecognized tax benefits as of January 1, 2018	$	3,682
Increase in tax position for current year	169
Increase in tax position for prior years	241
Decrease in tax position for prior years	(720		)
Decrease for lapse of statute of limitations/settlements	(1,418		)
Gross unrecognized tax benefits as of December 31, 2018	$	1,954
Increase in tax position for current year	1,545
Increase in tax position for prior years	387
Decrease for lapse of statute of limitations/settlements	(685		)
Gross unrecognized tax benefits as of December 31, 2019	$	3,201